[Adopted 12-3-1966 by Ord. No. 6; amended
in its entirety 11-15-2010 by Ord. No. 2010-07]
The purpose of this article is to confirm the earned income
and net profits tax currently imposed by the Township under the Local
Tax Enabling Act, as amended and restated by Act 32 of 2008, and to
do so within the time frame required by Act 32.
This article is enacted under authority of the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq., while such numbering and
provisions remain in effect or otherwise become effective under Act
32 of 2008, and as amended in the future.
All terms shall have the meanings set forth in the Local Tax
Enabling Act.
A.
General purpose resident tax. The Township hereby imposes a tax for
general revenue purposes at the rate of 1% on earned income and net
profits of individual residents of the Township.
B.
General purpose nonresident tax. The Township also imposes a tax
for general revenue purposes at the rate of 1% on earned income and
net profits derived by an individual who is not a resident of the
Township from any work, business, profession, or activity of any kind
engaged in within the boundaries of the Township.
D.
The tax shall be collected and administered in accordance with all
applicable and then-current laws and regulations and policies and
procedures adopted by the Tax Collection Committee (TCC), which has
been established to govern and oversee the collection of earned income
tax within the Township, or by the collector, the person or entity
appointed as tax officer to collect the tax.
Although credits and deductions against the tax are permitted
under certain circumstances as provided in applicable law and regulations,
no individuals are exempt from the tax based on age, income, or other
factors.
Every individual receiving earned income or earning net profits
in any tax year shall file tax returns and pay the tax in accordance
with the Local Tax Enabling Act.
Every employer shall register, withhold, and remit the tax and
file tax returns in accordance with the Local Tax Enabling Act.
The tax will be collected from individuals and employers by
the collector appointed by and/or on behalf of Dickinson Township
to collect the tax.
Individuals and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, including
costs imposed by the collector in accordance with the Local Tax Enabling
Act.
All provisions of the Local Tax Enabling Act that relate to
a tax on earned income or net profits are incorporated into this article.
Any future amendment to the Local Tax Enabling Act that is required
to be applied to a tax on earned income or net profits will automatically
become part of this article upon the effective date of such amendment,
without the need for formal amendment of this article, to the maximum
extent allowed by 1 Pa.C.S.A. § 1937.
Any prior ordinance imposing a tax on earned income or net profits
of individuals is amended and restated in its entirety to read as
stated in this article. Any ordinances, resolutions, rules and regulations
of the Township that conflict with this article are hereby repealed.
All other ordinances, resolutions, rules and regulations of the Township
not specifically amended or repealed hereby shall remain in full force
and effect.
The provisions of this article are severable; and if any of
its provisions are ruled by a court invalid or unconstitutional, such
decision shall not affect or impair any of the remaining provisions
of this article. If any part of this article is declared invalid,
the similar part of any prior ordinance levying a similar tax shall
remain in effect and shall not be affected by adoption of this article.
This article shall take effect on January 1, 2011.
